# ASC 310-960-15: Receivables — Plan Accounting—Defined Benefit Pension Plans — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/960/#15-scope-and-scope-exceptions)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:32:39.489Z to 2026-09-09T23:32:39.489Z

Record version: sha256:c3b9c6b5c9b54ea33141da3c86baee9e322a78713bbb817a405d19588846030f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 310-960-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/310/960/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [310-960-15-1](https://asc.understandingaccounting.org/asc/310/960/#310-960-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:32:39.489Z to 2026-09-09T23:32:39.489Z

Record version: sha256:28f190ace2045b4373438b1a32c768ebfacb974ff7d4a0dc121a91feaae12b31

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 960-10-15.